# C_2022303EN.01003701.xml

| 8.8.2022 | EN | Official Journal of the European Union | C 303/37 |
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8.8.2022

EN

Official Journal of the European Union

C 303/37

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Judgment of the General Court of 22 June 2022 — Italy v Commission

(Case T-357/19) (1)

(ERDF - Regional policy - Operational programmes coming under the ‘Investment for growth and jobs’ objective in Italy - Decision approving the financial contribution of the ERDF to the major project ‘Major National Project Ultra Broadband — White Areas’ - Ineligibility of the costs incurred by the beneficiary in respect of VAT - Article 69(3)(c) of Regulation (EU) No 1303/2013 - Concept of ‘VAT that is recoverable under national VAT legislation’)

(2022/C 303/45)

Language of the case: Italian

Parties

Applicant: Italian Republic (represented by: G. Palmieri, acting as Agent, and by P. Gentili, avvocato dello Stato)

Defendant: European Commission (represented by: L. Mantl and F. Tomat, acting as Agents)

Interveners in support of the applicant: Czech Republic (represented by: M. Smolek, J. Vláčil and O. Serdula, acting as Agents), Kingdom of Spain (represented by: I. Herranz Elizalde, acting as Agent)

Re:

By its action based on Article 263 TFEU, the applicant seeks annulment of Commission Implementing Decision C(2019) 2652 final of 3 April 2019 approving the financial contribution to the major project ‘Major National Project Ultra Broadband — White Areas’, selected in the context of operational programmes ‘POR Abruzzo FESR 2014-2020’, ‘Basilicata’, ‘POR Calabria FESR FSE’, ‘Campania’, ‘POR Emilia Romagna FESR’, ‘POR Lazio FESR’, ‘POR Liguria FESR’, ‘POR Lombardia FESR’, ‘POR Marche FESR 2014-2020’, ‘POR Piemonte FESR’, ‘POR Puglia FESR-FSE’, ‘POR Sardegna FESR’, ‘Sicilia’, ‘Toscana’, ‘POR Umbria FESR’, ‘POR Veneto FESR 2014-2020’ and ‘Enterprises and competitiveness’ in Italy, in so far as that decision excludes the costs incurred by the beneficiary in respect of value added tax (VAT) from EU funding.

Operative part of the judgment

The Court:

| 1. | Annuls Commission Implementing Decision C(2019) 2652 final of 3 April 2019 approving the financial contribution to the major project ‘Major National Project Ultra Broadband — White Areas’, selected in the context of operational programmes ‘POR Abruzzo FESR 2014-2020’, ‘Basilicata’, ‘POR Calabria FESR FSE’, ‘Campania’, ‘POR Emilia Romagna FESR’, ‘POR Lazio FESR’, ‘POR Liguria FESR’, ‘POR Lombardia FESR’, ‘POR Marche FESR 2014-2020’, ‘POR Piemonte FESR’, ‘POR Puglia FESR-FSE’, ‘POR Sardegna FESR’, ‘Sicilia’, ‘Toscana’, ‘POR Umbria FESR’, ‘POR Veneto FESR 2014-2020’ and ‘Enterprises and competitiveness’ in Italy, in so far as that decision excludes the costs incurred by the beneficiary in respect of value added tax from EU funding; |
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1.

Annuls Commission Implementing Decision C(2019) 2652 final of 3 April 2019 approving the financial contribution to the major project ‘Major National Project Ultra Broadband — White Areas’, selected in the context of operational programmes ‘POR Abruzzo FESR 2014-2020’, ‘Basilicata’, ‘POR Calabria FESR FSE’, ‘Campania’, ‘POR Emilia Romagna FESR’, ‘POR Lazio FESR’, ‘POR Liguria FESR’, ‘POR Lombardia FESR’, ‘POR Marche FESR 2014-2020’, ‘POR Piemonte FESR’, ‘POR Puglia FESR-FSE’, ‘POR Sardegna FESR’, ‘Sicilia’, ‘Toscana’, ‘POR Umbria FESR’, ‘POR Veneto FESR 2014-2020’ and ‘Enterprises and competitiveness’ in Italy, in so far as that decision excludes the costs incurred by the beneficiary in respect of value added tax from EU funding;

| 2. | Orders the European Commission to bear its own costs and to pay the costs incurred by the Italian Republic; |
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2.

Orders the European Commission to bear its own costs and to pay the costs incurred by the Italian Republic;

| 3. | Orders the Czech Republic and the Kingdom of Spain to bear their own costs. |
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3.

Orders the Czech Republic and the Kingdom of Spain to bear their own costs.

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(1)  OJ C 263, 5.8.2019.

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